Published on 24 Oct 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Cloud Computing poses various challenges in relation to GST law and practice. This paper seeks to explore the implications of cloud computing in terms of current GST law, as well as identify areas where GST law may need to change in future.
Items to be covered include:
- when is a supply of cloud computing “connected with Australia”?
- when will RITC be available on cloud computing services?
- who makes acquisitions of cloud computing services for GST purposes and for what consideration?
- registration of offshore cloud computing providers
- gaps in GST coverage of cloud computing
- future shape of GST regarding cloud computing.
Current at 06 October 2010
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